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Articles 1 - 13 of 13
Full-Text Articles in Tax Law
The Development Of Foreign Investment Law In Egypt And Its Effect On Private Foreign Investment, George E. Bushnell Iii
The Development Of Foreign Investment Law In Egypt And Its Effect On Private Foreign Investment, George E. Bushnell Iii
Georgia Journal of International & Comparative Law
No abstract provided.
Foreign Investment In The People's Republic Of China: Compensation Trade, Joint Ventures, Industrial Property Protection And Dispute Settlement, Kevin K. Maher
Foreign Investment In The People's Republic Of China: Compensation Trade, Joint Ventures, Industrial Property Protection And Dispute Settlement, Kevin K. Maher
Georgia Journal of International & Comparative Law
No abstract provided.
People's Republic Of China - Personal Income Tax, Olive E. Bell
People's Republic Of China - Personal Income Tax, Olive E. Bell
Georgia Journal of International & Comparative Law
No abstract provided.
The Treasury's Twenty Year Battle With Treaty Shopping: Article 16 Of The 1977 United States Model Treaty, Robert R. Oliva
The Treasury's Twenty Year Battle With Treaty Shopping: Article 16 Of The 1977 United States Model Treaty, Robert R. Oliva
Georgia Journal of International & Comparative Law
No abstract provided.
Modernizing The Revenue Rule: The Enforcement Of Foreign Tax Judgments, Barbara A. Silver
Modernizing The Revenue Rule: The Enforcement Of Foreign Tax Judgments, Barbara A. Silver
Georgia Journal of International & Comparative Law
No abstract provided.
Gatt/Wto Rules For Border Tax Adjustment And The Proposed European Directive Introducing A Tax On Carbon Dioxide Emissions And Energy, Christian Pitschas
Gatt/Wto Rules For Border Tax Adjustment And The Proposed European Directive Introducing A Tax On Carbon Dioxide Emissions And Energy, Christian Pitschas
Georgia Journal of International & Comparative Law
No abstract provided.
Organizations, Reorganizations, Amalgamations, Divisions And Dissolutions: Cross-Border Assets, Double Taxation And Potential Relief Under The U.S.-Canada Tax Treaty, Catherine A. Brown, Christine Manolakas
Organizations, Reorganizations, Amalgamations, Divisions And Dissolutions: Cross-Border Assets, Double Taxation And Potential Relief Under The U.S.-Canada Tax Treaty, Catherine A. Brown, Christine Manolakas
Georgia Journal of International & Comparative Law
No abstract provided.
For Sale--One Level 5 Barbarian For 94,800 Won: The International Effects Of Virtual Property And The Legality Of Its Ownership, Alisa B. Steinberg
For Sale--One Level 5 Barbarian For 94,800 Won: The International Effects Of Virtual Property And The Legality Of Its Ownership, Alisa B. Steinberg
Georgia Journal of International & Comparative Law
No abstract provided.
A Comparison Of Corporate Taxation In The United States And Germany: Different Ways Up The Mountain, Walter D. Schwidetzky
A Comparison Of Corporate Taxation In The United States And Germany: Different Ways Up The Mountain, Walter D. Schwidetzky
Georgia Journal of International & Comparative Law
No abstract provided.
Beer, Liquor, Or A Little Bit Of Both? Getting To The Bottom Of Properly Classifying Flavored Malt Beverages In The United States And Australia, Bryan A. Schivera
Beer, Liquor, Or A Little Bit Of Both? Getting To The Bottom Of Properly Classifying Flavored Malt Beverages In The United States And Australia, Bryan A. Schivera
Georgia Journal of International & Comparative Law
No abstract provided.
Evolution Of The Arm's Length Standard In The Us Transfer Pricing Legislation And Russian Arm's Length Perspective, Andrei A. Shutov
Evolution Of The Arm's Length Standard In The Us Transfer Pricing Legislation And Russian Arm's Length Perspective, Andrei A. Shutov
LLM Theses and Essays
This thesis analyzes the evolution of the arm's length standard (ALS) as the key element of the transfer pricing control system in the US. This thesis also addresses some issues on creation of transfer pricing legislation in the Russian Federation and focuses on three sets of problems. First, it provides the general outline of the legislative history of the ALS as well as the history of the ALS' application in the US, including an overview of landmark cases, which revealed some conceptual problems with respect to the ALS. Secondly, the thesis addresses core problems associated with the ALS, such as …
Taxation Of U.S. Llc With Foreign Participation, Victor Ianovitch
Taxation Of U.S. Llc With Foreign Participation, Victor Ianovitch
LLM Theses and Essays
The instant thesis is organized in three main parts. The first contains an overview of U.S. law including constitutional issues of the topic focusing on the separation of tax powers between federal and state authorities with special attention to the basis and extent to which a State is entitled to impose levies on business organizations; a brief analysis of federal legislation allowing the pass-through regime; and summary concerning LLC legislation in the States. The second analyzes the application of the main, basic principles of international taxation (such as residence, source rules, application of international treaties, and connected with it the …
Double Taxation - Treatment Of Corporate Earnings Under American And German Law, Roland Schmidt
Double Taxation - Treatment Of Corporate Earnings Under American And German Law, Roland Schmidt
LLM Theses and Essays
This thesis is going to describe the different ways the United States and Germany deal with the problem of double taxation in the legal context of corporate distributions to its shareholders in the form of dividends. Tax law is particularly one of the areas of laws that are subject to frequent and often substantial changes. This is true for the German as well as for the U.S. tax laws. Since some of the issues being discussed in the United States today in connection with the corporate tax law are similar if not identical to the issues discussed in Germany before …